AIR 1999 SUPREME COURT 1225 ::1999 AIR SCW 900 ::1999 TAX. L. R. 407 ::1999 (3) ADSC 255 ::1999 ADSC 3 255 ::(1999) 153 CurTaxRep 105 ::1999 (3) SCC 632 ::(1999) 2 Scale 257 ::(1999) 2 Ker LT 80 ::(1999) 103 Taxman 503 ::1999 (2) LRI 390 ::1999 (149) Taxation 657 ::1999 (3) Supreme 202 ::1999 (237) ITR 174 ::(1999) 4 AndhLD 30 ::1999 (4) SRJ 348 ::(1999) 2 JT 338 (SC) ::1999 (2) JT 338

Supreme Court Of India

(From : Andhra Pradesh)*

Hon'ble Judge(s): S. P. Bharucha, V. N. Khare, Ajay Prakash Misra , JJJ

(A) Interpretation of Statutes , — Meaning of word - Not defined in statute - Adoption of dictionary meaning - Not safe when dictionary gives more than one meaning - Word to be construed in context of provisions of statute. When the word is not defined in the Act it may be permissible to refer to dictionary to find out the meaning of that word as it is understood in the common parlance. But where the dictionary gives divergent or more than one meaning of a word, in that case it is not safe to construe the said word according to the suggested dictionary meaning of that word. In such a situation the word has to be construed in the context of the provisions of the Act and regard must also be had to the legislative history of the provisions of the Act and the scheme of the Act. It is settled principle of interpretation that the meaning of the words, occurring in the provisions of the Act must take their colour from the context in which they are so used. In other words, for arriving at the true meaning of a word, the said word should not be detached from the context. Thus, when the word read in the context conveys a meaning, that meaning would be the appropriate meaning of that word and in that case the dictionary meaning of that word cannot be relied upon.(Para 9) (B) Interpretation of ....